FINXPR: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FINXPR
Largest movements
- Cash -€57,055
down €57,055 (-80.5%), from €70,891 to €13,836
mainly Investment in fixed assets (net) (-€76,131) and Current investments (-€44,998)
- Tangible fixed assets +€52,181
up €52,181 (+26.8%), from €194,965 to €247,145
of which Plant, machinery and equipment: +€55,165
- Current investments +€44,998
up €44,998 (+49437.0%), from €91 to €45,089
- Receivables within one year -€10,637
down €10,637 (-28.1%), from €37,853 to €27,216
of which Trade receivables: -€11,077
- Profit (loss) carried forward +€65,910
up €65,910 (+134.5%), from €49,010 to €114,919
- Tax, wage and social debts -€19,936
down €19,936 (-57.0%), from €34,996 to €15,061
of which Remuneration and social security: -€12,000
- Other debts -€15,416
down €15,416 (-26.6%), from €58,042 to €42,626
- Contributions +€3,851
up €3,851 (+385050.0%), from €1 to €3,852
- Reserves -€3,851
down €3,851 (-2.3%), from €164,834 to €160,984
- Gross operating margin +€16,004
up €16,004 (+15.9%), from €100,785 to €116,789
- Financial charges +€3,061
up €3,061 (+1532.3%), from €200 to €3,261
- Depreciation +€2,661
up €2,661 (+12.5%), from €21,289 to €23,950
- Taxes -€1,984
down €1,984 (-9.2%), from €21,553 to €19,569
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,962 | €344,711 | +€27,749 | +8.8% |
| Fixed assets | 21/28 | €196,215 | €248,395 | +€52,181 | +26.6% |
| Tangible fixed assets | 22/27 | €194,965 | €247,145 | +€52,181 | +26.8% |
| Land and buildings | 22 | €159,300 | €153,000 | -€6,300 | -4.0% |
| Plant, machinery and equipment | 23 | €28,401 | €83,566 | +€55,165 | +194.2% |
| Furniture and vehicles | 24 | €7,264 | €10,579 | +€3,315 | +45.6% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €120,747 | €96,315 | -€24,432 | -20.2% |
| Amounts receivable within one year | 40/41 | €37,853 | €27,216 | -€10,637 | -28.1% |
| Trade receivables | 40 | €37,853 | €26,776 | -€11,077 | -29.3% |
| Other amounts receivable | 41 | - | €440 | +€440 | |
| Current investments | 50/53 | €91 | €45,089 | +€44,998 | +49437.0% |
| Cash at bank and in hand | 54/58 | €70,891 | €13,836 | -€57,055 | -80.5% |
| Deferred charges and accrued income | 490/1 | €11,912 | €10,175 | -€1,737 | -14.6% |
| Total equity and liabilities | 10/49 | €316,962 | €344,711 | +€27,749 | +8.8% |
| Equity | 10/15 | €213,845 | €279,755 | +€65,910 | +30.8% |
| Contributions | 10/11 | €1 | €3,852 | +€3,851 | +385050.0% |
| Reserves | 13 | €164,834 | €160,984 | -€3,851 | -2.3% |
| Distributable reserves | 133 | €164,834 | €160,984 | -€3,851 | -2.3% |
| Profit (loss) carried forward | 14 | €49,010 | €114,919 | +€65,910 | +134.5% |
| Amounts payable | 17/49 | €103,117 | €64,956 | -€38,160 | -37.0% |
| Amounts payable within one year | 42/48 | €103,117 | €64,956 | -€38,160 | -37.0% |
| Trade debts | 44 | €10,079 | €7,270 | -€2,809 | -27.9% |
| Suppliers | 440/4 | €10,079 | €7,270 | -€2,809 | -27.9% |
| Taxes, remuneration and social security | 45 | €34,996 | €15,061 | -€19,936 | -57.0% |
| Taxes | 450/3 | €22,996 | €15,061 | -€7,936 | -34.5% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €58,042 | €42,626 | -€15,416 | -26.6% |
| Non-recurring operating income | 76A | - | €2,099 | +€2,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,289 | €23,950 | +€2,661 | +12.5% |
| Other operating charges | 640/8 | €2,934 | €3,356 | +€422 | +14.4% |
| Non-recurring operating charges | 66A | €2,829 | €743 | -€2,086 | -73.7% |
| Gross operating margin | 9900 | €100,785 | €116,789 | +€16,004 | +15.9% |
| Operating profit (loss) | 9901 | €73,732 | €88,739 | +€15,008 | +20.4% |
| Financial income | 75/76B | €33 | €1 | -€32 | -97.5% |
| Recurring financial income | 75 | €33 | €1 | -€32 | -97.5% |
| Financial charges | 65/66B | €200 | €3,261 | +€3,061 | +1532.3% |
| Recurring financial charges | 65 | €200 | €3,261 | +€3,061 | +1532.3% |
| Profit (loss) for the period before taxes | 9903 | €73,565 | €85,479 | +€11,914 | +16.2% |
| Income taxes | 67/77 | €21,553 | €19,569 | -€1,984 | -9.2% |
| Profit (loss) for the period | 9904 | €52,012 | €65,910 | +€13,898 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,012 | €65,910 | +€13,898 | +26.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.